“Section 58 of the Finance Act 2008 which amended fiscal legislation regarding double taxation relief with retrospective effect, thereby removing tax relief from tax avoidance schemes to United Kingdom residents, was neither disproportionate nor incompatible with article 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, as scheduled to the Human Rights Act 1998.”

“It was within the permissible area of discretionary judgment of Parliament, and compatible with art 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, to legislate with retrospective effect to prevent taxpayers from seeking to use, by wholly artificial arrangements, a Double Tax Arrangement such as existed between the United Kingdom and the Isle of Man for a purpose for which it was not intended, so as to defeat the public policy that such an arrangement should do no more than relieve from double taxation.”

“Art 13(4) of the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 (SI 1981/1121) gave the right to tax capital gains to the state in which there was residence at the time of the disposition.”

“Section 247 of the Income and Corporation Taxes Act 1988, by denying companies with foreign parents the right to make a group income election allowing a subsidiary company to pay dividends to a parent company free of advance corporation tax, did not infringe the nondiscrimination articles of the double taxation agreements between the United Kingdom and the United States, or between the UK and Japan.”

Sign up for the daily email

“Current Awareness is the simplest and most reliable way for lawyers to keep up to date with what is going on in the legal world. The Inner Temple Library team never miss an important event or article.”